Budgetary principles — definition?
Core rules structuring public finances.
Loi de finance — role?
Legal act setting revenues and expenditures.
Annuality principle — requirement?
Budget law adopted before year-end; executed annually.
Urgent finance procedures — purpose?
Allow lawful spending when budget isn't adopted on time.
Authorization of commitment — function?
Allows multi-year spending commitments.
Payment credits — purpose?
Authorize annual payments for committed works.
Unity principle — requirement?
Single document for the entire budget.
Universality principle — rule?
Full presentation of all revenues and expenditures.
Non-contraction rule — meaning?
Revenues and credits shown in gross amounts.
Non-affectation — exception?
Certain taxes (incentive taxes, CSG) can be earmarked.
Incentive taxes — purpose?
Target behavior change, with proceeds assigned to objectives.
Fonds de concours — nature?
Resources contributed for specific purposes, used accordingly.
Rétablissements de crédits — function?
Accountings for recoveries or sale proceeds.
Budgets annexes — characteristics?
Separate budgets for specific activities, funded by user fees.
Specialization of credits — requirement?
Detailed, separated credits in the finance law.
Abonnement system — description?
Global credits redistributed freely during execution.
Specialty principle — description?
Credits voted in structured, detailed breakdowns.
Budget balance principle — strict?
Expenditures equal resources; no deficit.
Teste tes connaissances avec un QCM de 18 questions sur Fundamentals of Public Budget Principles.
1. What is the main role of budgetary principles in public finance?
2. Which historical event is linked to the idea that taxes should be authorized?
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